CLA-2-62:RR:NC:TA:357 B80545

Mr. Patrick Pascarella
Viking Sea Freight, Inc.
181 South Franklin Avenue
Suite 607
Valley Stream, New York 11581

RE: The tariff classification of a two men's jackets from Hong Kong; Visible coating

Dear Mr. Pascarella:

In your letter dated December 19, 1996, on behalf of Presidio International, Inc., you requested a classification ruling. Two samples were submitted as follows: Style number G6K100IT, is a man's jacket constructed of a shell composed of a knit 100% nylon fabric which is coated on the outer surface with a clear polyurethane coating. The coating although visible, does not completely obscure the underlying fabric.

The jacket has an integral hood with a drawcord tightening and a full front opening secured by a zipper closure. An overlapping flap with five snap closures covers the zipper area. The two strips of facing fabric that are sewn along the front zipper and the snap closures on the overlapping flap feature the "Armani Exchange" logo. The garment has two front pockets secured by flaps with snap closures, partially elasticized sleeve cuffs with adjustable snap closures and a drawcord tightening through the bottom hem. Under each armhole there are two grommets used for ventilation. The garment's left sleeve has a sewn-on label which features the "Armani Exchange" logo.

Style number G6K084LW is a man's thigh-length suit-type jacket constructed of a woven 100% cotton fabric which is coated with polyurethane. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The jacket has a pointed collar, a full front opening secured by five left over right button closures, a left chest pocket, two patch pockets below the waist, an inner pocket, a one button closure on the sleeve cuffs and a straight bottom hem with a back vent.

The samples are being returned to you.

The applicable subheading for the jacket style number G6K100IT will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: coats and jackets. The duty rate will be 7.4 percent ad valorem.

The applicable subheading for the jacket style number G6K084LW will be 6203.32.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's suit-type jackets and blazers: of cotton. The duty rate will be 9.8 percent ad valorem.

Style number G6K100IT falls within textile category designation 634. Style number G6K084LW falls within textile category designation 333. Based upon international textile trade agreements products of Hong Kong are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division